v3.22.2.2

LEASES (Tables) | 6 Months Ended
--- | ---
Sep. 30, 2022
Leases |
Summary of right-of-use asset |
Summary of right-of-use asset |  |  |
|  | September 30, 2022 |
|  |  | Tuscaloosa Additional Lease |
Office lease |  | $ | 77,119 |
Less: accumulated amortization |  |  | (10,341 | )
Right-of-use asset, net |  | $ | 66,778 |
Summary of operating lease liability |
Summary of operating lease liability |  |  |  |  |  |  |  |  |  |  |  |
|  | September 30, 2022 |
|  | Tuscaloosa Lease |  |  | Birmingham Lease |  |  | Tuscaloosa Additional Lease |  |  | Total |
Office lease |  | $ | 126,152 |  |  | $ | 217,888 |  |  | $ | 66,778 |  |  | $ | 410,818 |
Less: current portion |  |  | (62,812 | ) |  |  | (53,206 | ) |  |  | (13,597 | ) |  |  | (129,615 | )
Long term portion |  | $ | 63,340 |  |  | $ | 164,682 |  |  | $ | 53,181 |  |  | $ | 281,203 |
Schedule of maturity of the lease liability |
Schedule of maturity of the lease liability |  |  |  |  |  |  |  |  |  |  |  |
|  | September 30, 2022 |
|  | Tuscaloosa Lease |  |  | Birmingham Lease |  |  | Tuscaloosa Additional Lease |  |  | Total |
Fiscal year ending March 31, 2023 |  | $ | 36,000 |  |  | $ | 36,000 |  |  | $ | 9,750 |  |  | $ | 81,750 |
Fiscal year ending March 31, 2024 |  |  | 72,000 |  |  |  | 72,000 |  |  |  | 19,500 |  |  |  | 163,500 |
Fiscal year ending March 31, 2025 |  |  | 30,000 |  |  |  | 72,000 |  |  |  | 19,500 |  |  |  | 121,500 |
Fiscal year ending March 31, 2026 |  |  | – |  |  |  | 72,000 |  |  |  | 19,500 |  |  |  | 91,500 |
Fiscal year ending March 31, 2027 |  |  | – |  |  |  | 6,000 |  |  |  | 13,000 |  |  |  | 19,000 |
Present value discount |  |  | (11,848 | ) |  |  | (40,112 | ) |  |  | (14,472 | ) |  |  | (66,432 | )
Lease liability |  | $ | 126,152 |  |  | $ | 217,888 |  |  | $ | 66,778 |  |  | $ | 410,818 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
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